Results 91 to 100 of about 1,955 (228)

Uninformative news, limited attention and institutional investors

Journal of Risk and Insurance, EarlyView.
Abstract Using the universe of transaction‐level data in the U.S. corporate bond market around uninformative downgrades, we find an abnormal increase in trading volume, abnormal bond returns, and a subsequent reversal. On the contrary, we do not find a reversal for abnormal bond returns associated with informative rating actions.
Maria Efthymiou, Pingyi Lou, Andreas Milidonis   +2 more
wiley   +1 more source

The Changing Role of Auditors in Corporate Tax Planning [PDF]

This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB.
Edward L. Maydew, Douglas A. Shackelford
core  

Predictive Value of Referral Concerns for Autism Spectrum Disorder and Global Developmental Delay: A Retrospective Audit of a Tertiary Paediatric Developmental Service

Journal of Paediatrics and Child Health, EarlyView.
ABSTRACT Aim To examine the predictive value of specific concerns documented in paediatric referral letters for subsequent diagnoses of autism spectrum disorder (ASD) and global developmental delay (GDD) within a tertiary child development clinic. Methods A retrospective audit was conducted of consecutive children assessed at the Nepean Hospital Child ...
O. Hamed, S. Shrestha, H. Bhurawala, A. Poulton   +3 more
wiley   +1 more source

Management of Paediatric Acute Asthma in a Metropolitan Emergency Department: A Retrospective Audit

Journal of Paediatrics and Child Health, EarlyView.
ABSTRACT Aim To evaluate adherence to the Sydney Children's Hospital Network (SCHN) Asthma‐Acute Management Practice Guideline in the management of paediatric patients presenting to a metropolitan emergency department (ED). Methods A cross‐sectional retrospective audit of 153 paediatric ED presentations with acute asthma between March 2023 and February
Yasmine Toufaili, Nounu Sarukkali
wiley   +1 more source

Learning From 25 Years of Changes in Business Tax Policy

Public Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +1 more source

When Regulation Travels: Distrust and Disrespect

Regulation &Governance, EarlyView.
ABSTRACT Endeavoring to avoid the pitfalls of being too trusting of regulated entities' compliance claims, regulators sometimes create regulatory systems with elaborate requirements for verification. But as these accountability and verification regimes attempt to circumvent one set of problems, they may inadvertently create others.
Carol A. Heimer
wiley   +1 more source

Foundation for Artificial Intelligence‐Driven Democratization of Healthcare Access

Learning Health Systems, Volume 10, Issue 3, July 2026.
ABSTRACT Introduction Healthcare systems worldwide face unprecedented challenges, including escalating costs, workforce shortages, and access disparities, which threaten their sustainability. The WHO projects an 18 million healthcare worker deficit by 2030, while financial and geographical barriers prevent millions from receiving necessary care.
Sandeep Reddy
wiley   +1 more source

AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE [PDF]

The financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of
Sharad Asthana, Steven Balsam, Jagan Krishnan   +2 more
core  

Chinese Society of Pediatric Anesthesiology Guideline for Pediatric Sedation (2025)

Pediatric Anesthesia, Volume 36, Issue 7, Page 850-871, July 2026.
ABSTRACT Background With the increasing variety of pediatric diagnostic procedures, a growing number of children require sedation for diagnostic examinations. Appropriate sedation protocols guarantee the safety of children during sedation and improve its efficiency.
Xingrong Song, Dongxu Lei, Yu Cui, Zhen Du, Yingping Jia, Yue Jin, Hang Tian, Ying Xu, Lifang Yang, Jianmin Zhang, Jijian Zheng, Yunxia Zuo, Liang Zhong, John Zhong, Maryrose Osazuwa, Elizabeth Drum, Charles Dean Kurth, Yue Huang, Qinghua Huang, Heqi Liu, Wei Liu, Rui Ma, Dongpi Wang, Tingting Wang, Zixin Wang, Siwei Wei, Lei Yang, Rui Zhou, Liumei Chen, Weifeng Yu, Jun Li, Mazhong Zhang, Li Zhang, Shuangquan Qu, Shoudong Pan, Rong Wei, Liming Cheng, Yaolong Chen, Xueping Li, Zhenyu Tang   +39 more
wiley   +1 more source

The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals

Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined ...
Ganapathi Narayanamoorthy, Elizabeth Gordon, Ling Zhou, Rick Antle   +3 more
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